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India, along with 110 other countries, has voted in favor of a UN Tax Convention Framework, despite opposition from 48 wealthy OECD members. The UN has been leading international tax reforms, including combating 'Base Erosion and Profit Shifting' (BEPS) and the ongoing 'two-pillar solution for digital taxation'. However, doubts have arisen about the inclusivity of the 'inclusive framework' for non-OECD countries.

Ignacio Gepp of Puente Sur looks at the hurdles to implementing the OECD’s Pillar Two initiative to introduce a fairer international tax system, including calls from countries for the involvement of the UN, which weren’t foreseen by its architects.

Carola Valente of Crowe Valente/Valente Associati GEB Partners explains the application of the OECD Transfer Pricing Guidelines to financial transactions as multinationals increasingly centralise their treasury functions

Covid-19 vaccinations without prior registration being done at Sector 30 district hospital on June 22, 2021 in Noida, India.

IF the Philippines is bent on beating big tax cheats and stamping out corporate tax abuses, it should support the UN Tax Convention instead of joining the OECD’s tax agenda, according to local civil society organizations (CSOs). In a joint statement, CSO leaders from the Philippines, Indonesia, Zambia, Argentina, Canada…